CiteSeerX - Scientific documents that cite the following paper: Determinants of corporate social responsibility disclosure: An application of stakeholder theory‟,
Corporate social responsibility (CSR) in developing countries has recently received increasing attention, and scholars have pointed to the strong contextuality of CSR in the respective regions. Reg
The current paper demonstrates how this theory can be applied to a specific social disclosure using variables that are idiosyncratically applicable to the types of disclosures. The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory: นักวิจัย: Gembri, Abdulmunaem .S. M. คำค้น: TH1-9745 Building construction: หน่วยงาน: Universiti Sains Malaysia, Malaysia: ผู้ร่วมงาน:- Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory Tzu-Kuan Chiu • Yi-Hsin Wang Received: 28 February 2013/Accepted: 19 March 2014/Published online: 9 April 2014 © Springer Science+Business Media Dordrecht 2014 Abstract This study adopts a stakeholder theory frame work to examine determinants of social reporting quality Corporate social responsibility disclosure, environmental rating, human rights rating, legitimacy theory, stakeholder theory, Management of enterprises, Företagsledning, management language Swedish id 1976744 date added to LUP 2011-05-30 00:00:00 date last changed 2012-04-02 18:55:17 Request PDF | Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory | This study adopts a stakeholder theory framework to examine determinants of social 2014-04-09 AN APPLICATION OF THE STAKEHOLDER THEORY ABSTRACT This study uses the stakeholder theory to uncover the determinants of environmental disclosures in Malaysian companies. The stakeholder theory is operationalised using Ullman’s (1985) three-dimensional framework that includesstakeholder power, strategic posture and economic performance.
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Experiences on corporate social responsibility (CSR) implementation in Lebanon: a causal recursive system. The mean score of the companies' social responsibility disclosure was 0.34. It ranges between 0 up to 0.89. The relatively high standard deviation reflects the degree of variations in the extent of corporate social responsibility disclosure among the companies covered in the study. The mean of all companies' profitability reached 0.14. Design/methodology/approach – Applying the principles of systems‐oriented theories such as political economy, legitimacy and stakeholder theories, as well as agency theory, hypotheses linking Islamic social disclosure and its determinants are developed. The sample comprised 47 Islamic banks in 14 countries and the data related to the dependent (Islamic banks social disclosures) variable Abstract.
av C Mark-Herbert · Citerat av 21 — As a part of environmental economic theory, Corporate Responsibility (CR) deals mind, in order to address various stakeholder needs from a holistic perspective. –with ambitions to embrace the corporate sustainability objectives expressed in Since 1994 the use of the triple bottom line in academic literature that deals
Results support this application, cover corporate social responsibility (CSR), the influences on the production of. news about and their stakeholders featured in CSR coverage, and how firms 1970s, the use of the term declined but remained at a much higher level than that Shoemaker and Reese's (1996) theory of media influence suggests that in the.
Do stakeholder management strategy and salience influence corporate social responsibility in indian companies?Purpose – This study aims to examine whether
The mean of all companies' profitability reached 0.14. Design/methodology/approach – Applying the principles of systems‐oriented theories such as political economy, legitimacy and stakeholder theories, as well as agency theory, hypotheses linking Islamic social disclosure and its determinants are developed. The sample comprised 47 Islamic banks in 14 countries and the data related to the dependent (Islamic banks social disclosures) variable Abstract. A lack of sufficient theoreucal support for models destgned to explain corporate soctal responsibihty actisaty led Ullmann (Academy of Management Rewew, 1985, pp. 540-577) to develop aframework for prechcting corporate social activity based on a stakeholder theory of strategic management This study empirically tests the ability of stakeholder theory to explain one s-Ix~ific orporate DETERMINANTS OF CORPORATE SOCIAL.
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Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies Justyna Dyduch 1 ID and Joanna Krasodomska 2,* ID 1 Department of Economics, Finance and Environmental Management, AGH University of Science and Technology, Gramatyka 10, 30-067 Krakow, Poland; jdyduch@zarz.agh.edu.pl
Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in
Disclosure of such information is more voluntary and, therefore, the corporate social responsibility disclosure literature focuses mostly on the reasons for corporate disclosure.
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The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory . This study seeks to investigate the motivations that make the Malaysian construction publicly listed companies voluntarily provide social and environmental information in their annual reports.
The following factors are likely to affect IAR ners have an obligation to all stakeholders to meet The sustainability agenda and coming focus areas for.
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2.4 Corporate Social Disclosure in Malaysia 24 2.5 Corporate Social Disclosure and Construction Industry 26 2.6 Research in Corporate Social Disclosure Area 30 2.6.1 International Perspective 31 2.6.2 Malaysian Perspective 37 2.7 Theories of Corporate Social Disclosure 43 2.7.1 Legitimacy Theory 44 2.7.2 Stakeholder Theory 46 2.8 Ullmann’s
An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information. Using a sample of 111 Egyptian listed Corporate social and envira onmental disclosure as dialogue between firms and their stakeholders who are interested in corporate social and environmental activities, demonstrates the fulfillment of corporate social responsibility to their stakeholders. Some of these stakeholders have the power to influence managerial decisions to disclose social Building on prior literature, determinants of disclosing a social report are examined. As such, reports prepared with the help of the guidelines developed by the Global Reporting Initiative (GRI) are used in this paper.